For enquiries and grant application support please contact us. 
Please refer to FAQs below for answers to commonly asked questions.

Arts & Culture Team
1300 434 434 (9am - 5pm, weekdays)
creative@northernbeaches.nsw.gov.au

To speak to a Council officer with an interpreter, contact the Translating and Interpreting Service (TIS National) on 131 450 and ask to be connected to the Northern Beaches Council on 02 8495 7564.

Grant writing assistance

Grant writing webinars are available on Council’s website to view anytime. The webinars cover general overview of grant writing with shorter videos on other relevant topics. Content is general in nature and not specific to any particular grant program.

View the resources here

29 Jun 2023  |  Applications open 10am
7 Aug 2023  |  Applications close 3pm
Early Nov 2023  |  Notification to applicants
Late Nov 2023  |  Distribution of funding
Nov 2023 – 31 Dec 2024  |  Projects delivered

Please note: Projects cannot commence until successful applicants sign and return the Funding Agreement to Council along with a valid Tax Invoice. 

All projects must be implemented between November 2023 and 31 December 2024 unless otherwise agreed.

Funding will support:

Individual Creative Projects 

Up to $5,000 (excl. GST)

To support individual artists and artistic collaborations in the production and presentation of new work, and/or professional development. This includes arts and creative workers with a demonstrated history of professional arts practice working across a range of established and emerging art forms and disciplines.

Creative Community Projects  

Up to $10,000 (excl. GST)

To support arts and creative projects, including community arts and cultural development, artist residencies, community workshops/activities, and programs or activities delivered in public spaces and places.

Creative Sector Innovation Projects  

Up to $10,000 (excl. GST)

To support individuals and organisations to investigate new ideas/designs or concepts, establish new ventures, or develop collaborative innovation projects to grow the creative industries and support sector sustainability.

Types of projects funded: 

• temporary/ephemeral artworks or urban interventions in public space
• production and presentation of new work across all artforms incl. music, literature, film, audio, visual art, performance and design
• incubation of new creative, arts and design-based organisations
• face-to-face and/or digital creative programs and initiatives
• exhibitions, performances, arts and cultural events, artistic programs, and collaborations

View past grant recipient projects.

Applications will be assessed against the funding objectives and the following criteria: 

1. Rationale and Impact

• demonstrated need for the project/initiative and how outcomes will be measured

2. Excellence and Innovation

• demonstrated history of the delivery of high quality arts and creative projects

3. Connection and Collaboration

• will enhance community connections to the arts and creativity in the public domain (physical or digital space)
• creative collaborations across disciplines and industries, new networks, and partnerships

4. Viability

• capacity to deliver a well-planned project including applicant experience and skills

Including:

• realistic budget with detailed income and expenditure, and capacity to manage funds 
• realistic and achievable timeline
• evidence of appropriate cultural permissions and adherence to relevant cultural protocols* (e.g. if you are working with Aboriginal and Torres Strait Islander artists, or engaging with Aboriginal and Torres Strait Islander stories or content)
• evidence of appropriate consultations for any permissions required

* Helpful resources for Aboriginal and Torres Strait Islander protocols can be found on our website.

• Read the guidelines thoroughly and preview the application form, application forms will be available once the grant round opens
• applications must be submitted online at northernbeaches.smartygrants.com.au by the deadline.
• hardcopy applications will not be accepted, if you have access requirements please contact us and we are happy to help
• you may be required to attach supporting documentation with your application, please check the Supporting Documentation checklist below
• allow time to plan, research and gather support material to draft your application, also allow time for file upload and aim to submit your application at least an hour before the cut-off time
• applications will not be accepted after the application closing time (3pm, 7 August 2023), there are no extenuating circumstances

Support is available 

If you need assistance please contact the Arts & Culture team:

Email: creative@northernbeaches.nsw.gov.au
Phone: 8495 7564 (9am-5pm, weekdays)

We will host a series of in-person and online information sessions. See our Grants page for details.

Artistic and other support material is a critical part of an application and reviewed as part of the application process. 

Mandatory supporting material: 

• CV/Biographies (limit one page per person, consolidated into one document)
• applicants addressing the objective ‘Connect with and celebrate Aboriginal and Torres Strait Islander heritage and cultures’, need to demonstrate authentic consultation and understanding of relevant cultural protocols, please refer to page 11 for further information
• if the proposed project involves children, you will need to provide a Child Protection Policy (organisations), or Working with Children Check (individuals), funding is provisional on receiving these documents once a grant is awarded 
• quotes for equipment, goods or services valued over $2,000
• a copy of public liability insurance or quote for public liability insurance which would cover the proposed project to the value of $20 million 
• if the project is proposed to be undertaken in the public domain, e.g. Manly Corso, you must provide evidence of in principle support from Council’s Place Management team places@northernbeaches.nsw.gov.au  and include a basic site plan 
• if you intend to use on of Council’s arts venues, you must provide evidence of in principle support from Council’s Arts & Culture team (creative@northernbeaches@nsw.gov.au or 8495 7121)

Supporting material could include but is not limited to:

• letters of support from project participants, industry, community, or local business partners (if relevant)
• critical reviews and media coverage, images, video or audio documentation from previous creative outputs, events and/or activities
• any other documents relevant to the proposed project

All applicants are required to provide a balanced and realistic budget using the template provided.  The assessment panel may recommend partial or full funding. As such, applications should provide a detailed budget breakdown with expenditure components clearly identified. True costs can be established to ensure that if partial funding is granted, applicants can deliver the identified component of the project. 

(Refer to the sample budget tables below)

Apply

Applications are due Monday 7 August 2023, 3pm. 

Apply through SmartyGrants: northernbeaches.smartygrants.com.au

Assessment 

Council staff will review all applications to establish that all eligibility criteria is met. 

An expert assessment panel, including community representatives and Council staff with relevant expertise, will assess all eligible applications.

Funding is limited and only applications meeting the assessment criteria to a high degree are likely to be recommended for funding. 

Assessment Panel recommendations will be reviewed and approved by the Director, Community & Belonging prior to going to Council for endorsement. 

Please note: the Assessment Panel may recommend partial funding. Please see FAQs for more detail.

Right of Appeal 

The recommendations of the Assessment Panel and the decision of the Council are final and not open to dispute. Unsuccessful applicants are welcome to contact Council to receive feedback on their application form, to improve future applications. 

Approval and Notification 

Assessment recommendations will be presented to a Council meeting for adoption in October 2023.

We will notify all applicants in writing of the outcome of their application within one week of Council determination.  Council will not accept or respond to applicant requests for information or correspondence about the status or progress of their application prior to Council determination. 

A list of the successful grant recipients and project summaries will be made available on the grant’s webpage. Unsuccessful applicants may request feedback on their application from the Arts & Cultural Development Officer. 

Successful applicants may seek operational advice from the from the Arts & Culture team.

Funding Agreements 

Successful applicants must sign a Funding Agreement with Council outlining terms and conditions prior to funding being provided. The project cannot start before the signed Funding Agreement has been received by Council.  

(Refer to FAQs for details of Funding Agreement) 

Payment Arrangements 

We will not provide funding until we have received a signed copy of the Funding Agreement and a valid invoice.  

Grant payments may be subject to other information requested by Council (for example revised budget/project details and venue confirmation).

Payments are not processed before the timeframes stipulated in the Funding Agreement. 

Applicants must finalise the agreement within 30 days of receiving the letter of offer from Council. Failure to sign it may result in Council withdrawing the grant offer.

Reporting and Acquittal 

Grant recipients must provide an Acquittal Report no later than one month after the agreed completion date of the project as stated in the Funding Agreement, unless otherwise agreed. 

The information required in the Acquittal Report will be specified in the Agreement and includes a detailed report on the project outcomes with a detailed income and expenditure table showing breakdown of the grant funding provided by Council. All receipts and other evidence of expenditure should be retained. 

Grant recipients must document the implementation of their projects. Examples of documentation include promotional material, media releases, audio, photographic images and/or video.  This material may also be used for future promotion of the grants program where consent is given. 

Reports provide feedback to Council on the success of the project in terms of the agreed outputs and outcomes, relevant data and any lessons learnt. Council will provide online templates for this purpose in SmartyGrants. 

Aboriginal and Torres Strait Islander Protocols and Indigenous Cultural Intellectual Property (ICIP) 

Available on the NSW Aboriginal Affairs website.

Council follows Aboriginal and Torres Strait Islander protocols and adheres to ICIP, and strongly encourages grant recipients to adhere to these in delivery of their project.

Protocols for using First Nations Cultural and Intellectual Property in the Arts

This protocol guide from the Australia Council for the Arts encourages self-determination and helps build a strong and diverse Indigenous arts sector. It provides a pathway for collaborations and creation of new Indigenous work.

Available on the Australia Council website. 

For further information and to reach organisations associated with local Elders, or seek initial advice on historical / local cultural aspects, refer to the Useful Links below and the Resources on our Arts & Creativity Grant page.

Child Protection

• Organisations with programs that involve working with children and young people must provide a copy of the organisation’s Child Protection Policy (CPP). If you do not have a formal child protection policy, you must outline how you intend to comply with child protection and working with children legislation. It is the applicant’s responsibility to ensure compliance with this legislation.
  
  To obtain further information, contact the NSW Office of the Children’s Guardian.
   
• Individuals must provide a Working With Children Check (WWCC) number.
  
  Apply for a WWCC Number through Service NSW. 

These may be provided during the application or after a grant is awarded. Grants will not be paid for projects involving children until a CPP or WWCC is provided. 

Applicants should endeavour to ensure that their project will be accessible for people of all abilities.
 

Applicants are encouraged to use resources wisely in the creation and delivery of their project.
 

Council acknowledges that delivery of projects may be impacted by the ongoing presence of COVID-19 in our community. It is recommended that applicants consider alternate delivery methods other than face-to-face if required. Grant recipients may be required to submit a Variation Request for approval if scope of project or delivery date is impacted.

Privacy 

Personal information collected by Council is held and used as permitted by the Privacy and Personal Information Protection Act 1998 (PPIPA).

When you lodge a grant application, Council will collect personal information from you within the meaning of PPIPA.

The Privacy Protection Notice below provides details regarding the collection, use and your rights regarding access and correction of your personal information.

Privacy Protection Notice 

Purpose of collection: For Council purposes including Council’s grant program.

Intended recipients: Northern Beaches Council staff and data service providers engaged by Council. 

Supply: The supply of this information is voluntary although it may result in Council not being able to process your application if not supplied.

Access/Correction: Contact Customer Service on 1300 434 434

Collected and held by: Northern Beaches Council
 

Strategic framework 

This grant program aligns with Goals 1-3, 6 and 10-12 of Council’s Community Strategic Plan Shape 2018-2028 and the three key outcomes of the Arts & Creativity Strategy, Connected through Creativity 2029:

1. Inspiring Places and Spaces

• infuse public places with creativity
• make room for creative expression
• celebrate cultural heritage

2. Innovative and Creative Industries

• enable creative sector vitality
• collaborate to innovate
• grow thriving arts hubs

3. Engaged Community

• share local stories
• listen to and support Aboriginal communities
• make creativity inclusive

Principles 

This grants program is guided by Council’s Community Grants and Partnerships Policy principles adopted on 25 June 2019. 

Priority 

Outcomes of grant programs are aligned with the Council’s Community Strategic Plan, Shape 2028, as well as other key Council social, economic, environmental strategies and plans. Funding is allocated to priority areas to meet identified community need.

Partnerships 

Council seek to build and maintain constructive relationships based on mutual respect and transparency. We value the resources and skills that community groups and others bring to the grant partnership.

Inclusion and Equity 

Council support inclusion and equity in our community. Applications are encouraged from people with all abilities, ethnicity, cultures, ages, gender identities and sexual orientations.

Value for Money 

Council seek to meet the needs of the community and maximise outcomes for the local area. We support projects that represent good value for the level of funding requested and expected outcomes.

Good Governance 

Council commits to decision-making in the public interest, and effective and efficient grant management processes. We will ensure there are systems and opportunities to support applicants and provide feedback.

Transparency 

Council will ensure that grant processes are transparent and fair. Applications are assessed objectively against the assessment criteria listed in the Guidelines. 

Other funding opportunities 

All of Council’s Grant Programs can be found on our website, as well as a free tool (Grant Guru) to search for grant and funding opportunities available Australia wide. 
 

All grant recipients are required to acknowledge Council in all promotional material relating to the funded project. This includes marketing or promotional materials (social media, websites, flyers, posters, brochures, postcards, banners, etc), research reports, online media and media releases. 

Council will supply successful applicants with the Council’s logo in various formats and guidelines for its use. Applicants must forward all draft artwork prior to publication to the Arts & Culture team creative@northernbeaches.nsw.gov.au to review and ensure compliance with Council’s branding requirements. 
 

Creative Spaces

For assistance finding a suitable venue for your project outcome, view Council’s Creative Spaces. Applicants are required to include venue costs in their budget.

Applicants must enquire with the Arts & Culture team or appropriate Council department to seek approval to present their project in that space before submitting their application.

Suitable venues might include:

• Northern Beaches Council Creative Spaces
  Avalon Creative Space, Curl Curl Creative Space or Mona Vale Pop-Up 
  Contact Arts & Culture Team: 
  Email: creative@northernbeaches.nsw.gov.au
  Phone: 8495 7121
• Manly Art Gallery & Museum 
  * long lead time required
  Contact Manly Art Gallery:
  Email: artgallery@northernbeaches.nsw.gov.au
  Phone: 8495 7129
• Community Centres 
  Contact the Community Centres team
• Libraries 
  Contact Library Team

Outdoor Spaces 

Should your application include plans for activities in outdoor spaces such as laneways, parks or open space, you will need to discuss your project with the Open Space Bookings Team before submitting an application.

Contact Open Space Bookings Team: openspacebookings@northernbeaches.nsw.gov.au

You will need to demonstrate an awareness and willingness to obtain any permits or permissions required to deliver their project in your application. Successful applicants must obtain relevant approvals and permits before the grant is paid.

Northern Beaches Council

Arts & Creativity Strategy, Connected Through Creativity 2029 

Northern Beaches Council Cultural Policy 

Northern Beaches Council Public Art Policy 

Aboriginal and Torres Strait Islander Resources

Aboriginal Heritage Office

NSW Aboriginal Education Consultative Group 

Create NSW: Aboriginal Arts and Culture Protocols 

Information sheet from Arts Law:
Indigenous Cultural and Intellectual Property (ICIP)

Further Resources

Resources for visual artists from the National Association for the Visual Arts

More resources available on the Arts & Creativity Grants page

What is the minimum and maximum funding amount available for an individual grant application? 

There is no minimum amount. The maximum amount is $10,000. Check the individual category for specific amounts. Applicants are advised to be realistic and specific in their request for funding. Most projects from the 2022/23 Arts & Creativity Grant program received partial funding. 

Is the funding ongoing?

No. Proposed projects must be delivered within the funding period commencing November 2023 and ending 31 December 2024. 

How can my organisation get updates about the Arts & Creativity Grants?

Organisations and individuals can register to receive updates on the Arts &Creativity Grants mailing list with this form or email grants.officer@northernbeaches.nsw.gov.au 
 

I live outside the Northern Beaches Local Government Area. Can I apply for this grant? 

Yes. However, you will need to demonstrate a tangible connection to the Northern Beaches and your project outcome needs to be delivered within the Northern Beaches local government area.

Can my project be delivered outside the Northern Beaches local government area?

Yes, if your project is delivered online or you can demonstrate tangible connection to and/or benefits for the Northern Beaches.  

Do I need to have an ABN?

An ABN is not mandatory but should be provided if your organisation has one. The ABN will assist in eligibility checks and, should your application be successful, for tax invoices relating to the grant. An ATO Statement by a Supplier form will be provided to successful applicants without an ABN, which they must complete and return with their contract agreement in order to be funded.

My project or program is already running. Can I get a grant to run it again?

Yes. However, we will not fund programs retrospectively if they have already commenced or taken place prior to the funds being approved and the funding agreement signed.

Can my grant be used for ongoing projects or programs?

Yes. Please note that funds will not be allocated to ongoing programs that are normally run as part of ‘business as usual’ but will fund new or additional programs.

Can grant funds be put towards equipment?

Yes. However, it must be directly related to the identified project or program that shows direct community benefit. There is no limit for this type of expenditure, however quotes for each individual good or service valued over $2,000 must be uploaded to the application. Applications requesting funding for equipment only will not be considered. 

Can grant funds be put towards infrastructure maintenance/improvement? 

No

Can grant funds be put towards travel or accommodation?

No

My project requires the hiring of a Council venue or community facility. Can I request a fee waiver or in-kind contribution from Council to run my grant funded project? 

No. This program does not provide fee waivers or in-kind contributions. Hire costs should be identified within the expenditure section of your application. You can find a complete list of Council’s community centres and hiring costs on the Council’s website.

If I am not able to submit my application by the closing deadline, can I get an extension? 

Extensions will not be provided. Late applications will not be accepted. You will need to make every effort to submit your application prior to this deadline, ensuring you leave enough time to allow for slow internet or an error that the system brings up regarding your application (i.e. an unanswered mandatory question).

Can I submit a paper application? 

No. Paper applications are not accepted. You must submit your application
online through SmartyGrants at northernbeaches.smartygrants.com.au. If you have access requirements or issues with submitting online, please contact us for assistance.

What if I am having issues accessing or completing the online application?

Please call 02 8495 7564 or email creative@northernbeaches.nsw.gov.au if you are having difficulty accessing or completing the form. Support can only be provided during office hours. 

Do I have to complete my application in one sitting?

No. SmartyGrants will allow you to come back and complete a partially completed application. You must register before you can make an online submission. Registration gives you secure access to your forms allowing you to work on them over time rather than having to complete them all at once. If you have previously registered a SmartyGrants account, you can use the same login. 

How do I print or make a PDF of the application form?

Your application is contained within the SmartyGrants system. Once you have started your application you can ‘download to PDF’ at any time. You can then print the PDF in hard copy.

Are previous applications available to view?

No. Applications submitted to Council remain confidential and are not available for public review. However, descriptions of previously supported grant projects are published on our website.

Where can I find more information to help me prepare my application?

Resources are available on our website. Grant Information Sessions and webinars will be advertised on this page.

Can I or my organisation submit more than one application?

Yes. You can submit more than one application if you have more than one project eligible for these grants. However, you cannot submit the same application/project to two different grant programs. Whilst applicants may submit more than one application for consideration, they cannot receive funding for more than one application.

What happens if I haven’t completed all the questions?

Mandatory questions are marked within the application form with a red asterisk. You will not be able to submit your application without filling in the mandatory questions. Every question in the application is designed to inform the assessment panel on the merits of your project. Failure to answer a question may result in an incomplete picture and subsequent lower score at assessment.

What attachments do I need to include in my application? 

Please see the Supporting Documentation tab above.
 

What is outlined in the Funding Agreement?

The Agreement will include: 

• project ID and title of the project for which the funding is being provided
• the amount of cash funding to be received and where relevant specific items to be funded by the grant
• a deadline for completion of the project and submission of the project acquittal
• terms and conditions for the implementation, evaluation and reporting on the project
   

My approved grant project is changing, or I need an extension. What do I have to do?

You need to notify us as soon as possible, preferably in writing, of any project changes that may occur and ask for approval of your grant changes. This may include change of grant contact details, project title, scope or timeline. You must provide an outline, including a budget, of how you are proposing to spend the received grant funding, and a timeframe. It is preferable that reallocated funds go towards a similar project or target group to that first proposed. You may be required to complete a Variation Request Form depending on the scope of the changes. A variation will require formal approval before proceeding with the amended project.

What happens to unspent grant funds?

If your approved project expenses come in at a lower-than-expected amount, Council will determine whether the remaining funds are to be returned to Council or allocated to another expense within your approved project. This will be done on a case-by-case basis. Applicants should notify the Arts & Cultural Development Officer as soon as they are aware of the cost variation.

What happens if we overspend grant funds?

It is the responsibility of the Applicant to control the project budget. Additional funding is not available to cover project cost over expenditure, which will need to be borne by the applicant.

What does partial funding mean and how is it decided? 

Partial funding is when less than the requested amount is granted to the applicant. You will be asked to consider this option and outline possible impacts in the application. This is done so Council can support as many projects as possible, while making sure funded projects are still viable. 

Acquittal    
Report on the activities and outcomes of a project as set out in the funding agreement. Includes promotional material, media reports, evidence of activities and outcomes, participant attendance/evaluation and a detailed financial report with income and expenditure.

Audience development    
Activities aimed at building potential audiences and/or deepening engagement with current audiences over time. Audience development activities may target a particular segment (for example, culturally and linguistically diverse people, young people or people living with a disability) artform, genre or event. Development activities may include aspects of marketing, commissioning, programming, education, community outreach, customer service and distribution.

Capacity building    
The process of obtaining, improving, or retaining; skills, knowledge, equipment and other resources to increase competency.

Contractors    
People engaged to do a particular job or task, or to provide expert or professional advice.

Culturally and linguistically diverse (CaLD)    
People who speak a language other than English and/or are from non-English speaking backgrounds.

Demonstrated history
Tangible creative outputs or activities that are relevant to your application. If unsure, please contact us. 

Festival or event    
A public occasion for community and cultural celebrations, festivals, and arts and cultural events. It can be large or small and encompass special interest events, as well as one-off major events that have the capacity to attract a large audience.

In-kind support
A product or service provided in lieu of cash valued at actual cost or calculated at specified rate.

Legal name    
The name of the entity that appears on all official documents or legal papers and on ABN Look Up website. This can be different to the organisation’s business name.

Not-for-profit organisation (NFP)    
An organisation that does not directly operate for the profit or gain of its owners, members or shareholders, either directly or indirectly. Any profit must be used to further the organisation’s purpose, must not be distributed to members, owners or shareholders while the organisation is either operating or when it winds up.

Operational support    
Funding towards the ‘core business’ of the organisation and other operational expenses, including but not limited to rent, regular staff wages, insurances, utilities and stationary.

Partial funding    
When less than the requested amount is granted to the applicant organisation. It will usually specify the components of the project that are to be funded out of the grant.

Partnership    
A contractual relationship between persons carrying on business with a view to profit. Partnerships can be ‘normal’ (unregistered), limited or incorporated and limited (both registered on NSW Fair Trading Register of Limited Partnerships and Incorporated Limited Partnerships).

Professional artist, arts, and cultural worker    
A professional artist or arts and cultural worker must have a commitment to arts/ cultural work as a major aspect of their working life, even if this work is not the main source of their income. The term professional is intended to indicate a degree of training, experience, or manner of working that allows their work to be assessed against the highest practiced standards in their relevant art form or discipline.

Professional development    
Skills and knowledge attained for both personal development and career advancement, encompassing all types of facilitated formal and informal learning opportunities.

Project or program    
A proposal to undertake activities, events, or series of linked activities with specific goals and objectives, defined responsibilities, a budget, planning, information about the parties involved and a specific start date and end date.

Public domain    
The state of being available to the public as a whole, including publicly owned spaces, places and facilities (includes both physical and digital space).

Registered not-for-profit (NFP) organisation    
A NFP organisation registered with the Australian Securities & Investment Commission (ASIC) or the Australian Charities and Not for Profit Commission (ACNC).

Sole trader    
A business run by one person that is either run in the sole trader’s own name or a separate business name, where operating under another name then it must be registered under the Business Names Registration Act 2011.

Volunteers    
People who perform a service willingly and without pay. All costs relating to volunteers should be listed as in-kind contributions and are not covered by this grant program.  
 

All figures entered are to be GST exclusive.

Step 1 - Income
Clearly identify all sources of funding income for the project, such as:

• Northern Beaches Council Art & Creativity grant request
• other grants or sponsorship (from govt, philanthropic, private)
• estimated earned income (for example ticket or publication sales)

Step 2 - Expenditure
Identify the estimated cost of resources for your project. Grants can be used to cover costs such as:

• artist fees (your own fee)
• administration costs
• production costs (for example venue hire, materials, technical, equipment, permit fees, installation)
• marketing and promotion costs (for example printing, publicity, advertising)
• contractor fees

When budgeting, base your people-costs on quotes from professional service providers or industry standards. Refer to organisations such as:

• Media, Entertainment & Arts Alliance
• National Association for the Visual Arts 

Please note that goods and services over $2,000 require a quote to be uploaded with your application.

Grants cannot be used for travel and accommodation or capital works, facility maintenance and improvements.

Step 3 - Balance
Sub-total cash amount (income) should equal sub-total cash amount (expenditure) with project cost equating to $0.

Step 4 - In-kind support

• donated goods and services should reflect the actual value should you have had to pay for them
• in-kind contributions such as donated goods and (professional) services or volunteer hours can be identified in a separate table

Step 1 - Income

Step 2 - Expenditure

Step 3 - Balance

Subtotal cash amount (Income) – Subtotal cash
amount (Expenditure) = $0

Step 4 - In-kind support

Note:
In-kind support is a product or service provided
in lieu of cash, valued at actual cost or
calculated at specified rate.

The value of volunteer hours are calculated at a
rate of $25 per hour.